论政府审计与独立审计关系的厘定

为了明确并充分履行政府审计职责,政府审计机关应当正确处理与独立审计之间四方面的关系:审计业务的委托与被委托关系,政府审计不应当把自己职责范围内的审计业务委托给独立审计组织去做;审计质量的监督与被监督关系,政府审计不应当对独立审计质量进行监督;审计成果的相互利用关系,政府审计应当正确利用独立审计成果;审计职责范围的划分,政府审计不应当与独立审计组织进行联合审计,而应当合理划分各自对国有控股企业的审计职责.     

政府研发补助对东北高端装备制造企业创新绩效的影响

以2012-2016年东北高端装备制造上市公司面板数据为样本,实证分析了政府研发补助对企业创新绩效的作用关系,同时分析该作用路径下企业研发投入的中介作用以及高管人力资本的调节作用。研究发现：政府研发补助对企业研发投入与创新绩效均有显著正向作用,企业研发投入在政府研发补助与企业创新绩效关系中起完全中介作用;高管任期负向调节政府研发补助与企业研发投入的关系,但正向调节企业研发投入与创新绩效的关系;高管学历在政府研发补助-企业研发投入-企业创新绩效的作用路径中,均起显著正向调节作用。     

Host-country policy – commitment or no-commitment: a theoretical analysis

This paper develops a model of foreign entry strategy and examines welfare of the host-country under two situations - (i) where host-country government commits to the tax policy, (ii) where host-country government does not commit to the tax policy. It turns out that under the non-committed government policy the foreign firm does not prefer to hold equity share in the domestic project. The host-country welfare, however, is more under the committed government policy than the non-committed government policy when the foreign firm has sufficiently higher bargaining power. The possibility of technology choice by the foreign firm reduces the range of bargaining power of the foreign firm over which the host-country welfare is more under the committed policy compared to the non-committed policy.     

Public or Private Sector Wage Leadership? An International Perspective*

Whether a government acts as a wage leader, placing pressure on private‐sector wages (more open to competition), or whether it plays a passive role and merely follows wage negotiations in the private sector, there are important implications for macroeconomic development, particularly in small open economies and/or countries that are members of a monetary union, such as those of the European Monetary Union. With the notable exception of the case of Sweden, opinion on this issue is still divided. In this paper, we look at public‐ and private‐sector wage interactions from an international perspective (18 OECD countries). We focus on the causal two‐way relationship between public and private wage setting, confirming that the private sector, on the whole, appears to have a stronger influence on the public sector, rather than vice versa. However, we also find evidence of feedback effects from public wage setting, which affect private‐sector wages in a number of countries. When the private sector takes the lead on wages, there are few feedback effects from the public sector, while public wage leadership is typically accompanied by private‐sector feedback effects.     

基于Miller-Orr模型的省级政府现金管理实证研究

现代国库制度的两项重要功能是,确保对预算执行过程的有效监控和对政府现金资源的妥善管理,而高效的现金管理系统对监控预算执行起着重要的支持性作用.在政府现金管理已逐渐为政府和理论界所关注的背景下,本文从政府现金管理的基本理论、本质及意义入手,以实际调研数据为基础,通过将西部某省2003-2005年的实际数据运用到修正的Miller-Orr模型中,较准确的测算出了2006年该省国库现金月余额的控制范围,为建立省级政府现金管理模式提供了有益的参考.     

我国产学研合作应加强政府信用监管

产学研合作,是促进科技与经济结合,提高企业的科技创新能力,加快科技成果转化的重要方式,也是建设创新型国家和创新型城市的重要内容。产学研合作离不开信用制度的支撑。信用不仅是现代市场经济发展的基础,也是产学研合作有序发展的不可或缺的基本要素。如何加强政府对产学研合作信用的有效监管,并通过有效的制度安排,形成产学研合作的信用制度规范,就成为当前亟待解决的一个重要问题。     

我国农村公共服务政策回顾与评价

我国现有农村公共服务政策是在特定的经济、政治、文化和国际环境背景下形成的.新世纪以来出台的一号文件及涉农决定凸显了政府提供农村公共服务的内涵,标志着全新的执政理念和政府职责的确立,其政策效果已经和正在发生巨大作用.但要构建一个适应社会主义市场经济体制要求的农村公共服务体系还有很长一段路要走.     

电子政务信息构架设置的基本理念

目前我国电子政务建设中政务应用相对滞后与薄弱,根本原因是政府职能转换不到位。应当在新型政府理念、服务管理理念、有限政府理念等基本理念的指导下,设置电子政务中政务应用信息窗口构架。     

Book Review

Following review of definitions of New Public Management (NPM), the paper assesses whether Canada has adopted the NPM, organized by Kernaghan and Charih's (1997) categories and using Loeffler's (1997) definition. Canada has reorganized the machinery of government, changed management methods and reduced the federal public sector substantially. Despite high debt, Canada's federal government reduced its expenditures and/or public service as much or more than the UK and New Zealand. Its expenditures as a proportion of GDP are now similar to those of the UK and New Zealand, the major proponents of NPM.     

我国现行政府财务报告的弊端及完善建议

政府财务报告是以财务信息为主要内容,全面系统地反映政府财务受托责任的综合报告。本文详细分析了当前我国政府财务报告所存在的问题,并借鉴国外在政府财务报告方面的经验,对我国政府财务报告提出了几点完善建议,制定政府财务报告准则提供参考。